Tawau Hotels
| Hotel Name | Star Rating | Number of Rooms | Location | |
|---|---|---|---|---|
 | De Choice Hotel Kota Kinabalu and Sabah | 2.0 star rating | Tawau | |
 | Emas Tawau Hotel Kota Kinabalu and Sabah | 3.0 star rating | 102 | Tawau |
 | Marco Polo Hotel Kota Kinabalu and Sabah | 3.0 star rating | 150 | Tawau |
| Pom Pom Island Resort Kota Kinabalu and Sabah | 3.0 star rating | 49 | Tawau | |
 | Promenade Hotel Tawau Kota Kinabalu and Sabah | 4.0 star rating | 163 | Tawau |
| Shervinton Executive Boutique Hotel Kota Kinabalu and Sabah | 3.0 star rating | 100 | Tawau | |
 | Sipadan Inn Hotel Kota Kinabalu and Sabah | 3.0 star rating | 32 | Tawau |
 | Sipadan Inn 2 Hotel Kota Kinabalu and Sabah | 3.0 star rating | 32 | Tawau |
 | Vs Guest House Hotel Kota Kinabalu and Sabah | 1 Star | 16 | Tawau |
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